https://www.taxtmi.com/caselaws?id=2950 Education cess under Section 93 of the Finance Act, 2004 was held not leviable on automobile cess paid under the Industries (Development and Regulation) Act, 1951. The controlling circular stated that only duties levied and collected as excise or customs duties by the Department of Revenue are to be included for education cess computation. Automobile cess, though collected through Central Excise officers, was levied under a different statute by another Ministry, so the levy and collection requirements were not both satisfied. The demand was therefore unsustainable and was set aside. en-us Thu, 15 Nov 2007 00:00:00 +0530 Wed, 16 Apr 2008 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2950 Education cess under Section 93 of the Finance Act, 2004 was held not leviable on automobile cess paid under the Industries (Development and Regulation) Act, 1951. The controlling circular stated that only duties levied and collected as excise or customs duties by the Department of Revenue are to be included for education cess computation. Automobile cess, though collected through Central Excise officers, was levied under a different statute by another Ministry, so the levy and collection requirements were not both satisfied. The demand was therefore unsustainable and was set aside. Case-Laws Central Excise Thu, 15 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2950